§ 16-83. Determination of qualification.

Promptly upon receipt of any application, the commissioner of the revenue shall determine whether the subject property meets the criteria for taxation hereunder. If the commissioner of the revenue determines that the subject property does meet such criteria, he shall determine the value of such property for its qualifying use.

(a)

Agriculture use or horticultural use:

(1)

In determining whether the subject property meets the criteria for "agricultural use" or "horticultural use," the commissioner of the revenue may request an opinion from the commissioner of agriculture and commerce; in determining whether the subject property meets the criteria for "forest use," he may request an opinion from the director of the department of conservation and recreation. Upon the refusal of the commissioner of agriculture and commerce, the director of the department of conservation and recreation or in the event of an unfavorable opinion which does not comport with standards set forth by the respective director, the party aggrieved may seek relief from any court of record wherein the real estate in question is located. If the court finds in his favor, it may issue an order which shall serve in lieu of an opinion for the purposes of this division.

(2)

Qualification requirements for real property dedicated to agricultural uses shall include a minimum of five (5) acres actually devoted to the use and may consist of parcels equaling five (5) acres when contiguous.

(3)

The real estate must have been devoted, for at least five (5) consecutive years previous, to the production for sale of plants or animals, or to the production for sale of plant or animal products useful to man, or devoted to another qualifying use. If a tract of real estate is converted from non-production to agriculture production, the property may qualify without a five (5) year history of use if the change expands or replaces production enterprises existing on other tracts of real estate owned by the applicant. If real estate is converted from a qualifying use (forestry or horticulture), the five (5) year history is not required.

(4)

Livestock, dairy, or poultry production shall be primarily for commercial sale of livestock, dairy, or poultry products. Livestock, dairy and poultry shall have a minimum of twelve (12) animal unit months of commercial livestock or poultry per five (5) acres of open land in the previous year. One animal unit consists of one cow, or the equivalent, meaning one horse, five sheep, five swine, one hundred chickens, sixty-six turkeys, or one hundred other fowl. An animal unit month means one mature cow or the equivalent on five (5) acres of land for one (1) month; therefore, twelve (12) animal unit months means the maintenance of one mature cow or the equivalent on each five (5) acres for twelve (12) months or any combination that would equal twelve (12) animal units.

(5)

Property qualifying for agricultural or horticultural use value assessment includes forest property of less than twenty (20) acres, when devoted to the production for sale of trees or timber products incidental to other farm operation.

(b)

Forestry uses:

(1)

Qualification requirements for property dedicated to forestry use shall include a minimum of twenty (20) acres actually devoted to the use and may consist of individual parcels in the same ownership totaling at least twenty (20) acres when contiguous.

(2)

The real estate shall have existent on it, and well distributed, commercially valuable trees of any size sufficient to compose at least forty (40) percent normal stocking of forest trees as determined by reference to standards of the State Forester. Recently harvested property that is being regenerated into a new forest and not currently developed for non-forest use are eligible. The land must be growing a commercial forest crop that is physically accessible for harvesting when mature.

(3)

Land devoted to forest use but which is not capable of growing a crop of industrial wood because of inaccessibility or adverse site conditions such as steep outcrops of rock, shallow soil on steep mountain sides, excessive steepness, heavily eroded areas, coastal beach sand, tidal marsh and other conditions which prohibit the growth and harvesting of a crop of trees suitable for commercial use shall be considered and valued as "nonproductive forest land".

(4)

The owner shall demonstrate and certify that the property is being used in a planned program of timber management and soil conservation practices which are intended to enhance the growth of commercially desirable species through generally accepted silvicultural practices and to reduce or prevent soil erosion by best management practices.

(5)

The owner shall submit a plan prepared by a professional forester that delineates the programs and practices used and to be used on the property or a landowner written management plan which includes:

(i)

A description of the land including legal boundaries of the parcel and designation of the land devoted to forest use;

(ii)

A statement of goals and intent for the property which may include harvest income, wildlife goals, or conservation goals;

(iii)

A history of at least the previous five (5) years of forest management activities including dates of harvest, site preparation, stand management and planting;

(iv)

A plan of future forest management activities including planned harvest timetable, designation of proposed harvest tracts, site preparation or management activities, sustainability practices, reforestation, etc.; and

(v)

A sworn affidavit by the landowner that the plan is an accurate statement of the management plan intended to be implemented by the owner.

A new planned program of timber management and soil conservation practices must be submitted after a harvest.

(Ord. of 4-5-84; Ord. of 8-2-2016(2))

(Ord. of 4-5-84; Ord. of 8-2-2016(2))